Claim Missing Document
Check
Articles

Found 4 Documents
Search

Effect of Firm Size and Leverage on Earning Management Ghofir, Ade; Yusuf, Yusuf
Journal of Industrial Engineering & Management Research Vol. 1 No. 3 (2020): Oktober 2020
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.383 KB) | DOI: 10.7777/jiemar.v1i3.81

Abstract

Financial reports provide all the information needed for stakeholders, especially investors, and what investors pay attention to is profit as a proxy for management performance and performance. The more professional the company management is, the more investors' perception is that the more profit is generated. Investors rarely analyze the issuer's condition more fundamentally. Because profit is often the center of attention of investors, thus encouraging management to do things that are not appropriate, namely making the entity look good financially or known as Earnings Management. This study aims to analyze the effect of firm size and leverage on earnings management. The samples of this study were companies in the food and beverage sub-sector on the Indonesia Stock Exchange that published their financial reports in 2014-2018. Data were analyzed using the multiple regression method with the SPSS 23.00 analysis tool. The results showed that firm size and leverage had no significant effect on earnings management.
PENGARUH PRICE EARNING RATIO, CURRENT RATIO, DAN DEBT TO EQUITY RATIO TERHADAP RETURN SAHAM STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017 Ade Ghofir
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 5 No 1 (2020): Februari
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian menganalisa pengaruh Price Earning Ratio, Current Ratio, dan Debt to Equity Ratio Terhadap Return Saham Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2013–2017. Dalam penelitian ini Price Earning Ratio, Current Ratio, dan Debt to Equity Ratio sebagai variabel bebas (independen) dan Return Saham sebagai variabel terikat (dependen). Sampel penelitian 7 perusahaan manufaktur sub sektor makanan dan minuman di Bursa Efek Indonesia. Metode penelitian hipotesis ini regresi linear berganda. Analisis menggunakan Statistical Package for Soical Science (SPSS) versi 23. Hasil penelitian bahwa pengaruh Price Earning Ratio, Current Ratio, dan Debt to Equity Ratio secara simultan berpengaruh signifikan terhadap Return Saham. Secara parsial membuktikan bahwa Price Earning Ratio tidak memiliki pengaruh yang signifikan terhadap return saham, Current Ratio memiliki pengaruh yang signifikan terhadap return saham, dan Debt to Equity Ratio tidak memiliki pengaruh signifikan terhadap return saham.
The Role of Cash Conversion Cycle Components in Determining Profitability Ghofir, Ade
Jurnal Multidisiplin Sahombu Vol. 5 No. 5 (2025): Jurnal Multidisiplin Sahombu, July - August (2025)
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to investigate the role of cash conversion cycle components, namely Account Receivable Days, Account Payable Days, and Inventory Days., in determining the profitability of manufacturing companies in the plastic and packaging sub-sector listed on the Indonesia Stock Exchange. Profitability is measured using the Return on Assets (ROA) indicator. Utilizing a quantitative approach, this research applies purposive sampling to select companies that consistently publish annual financial reports during the observation period. The analysis employs multiple linear regression, supported by classical assumption tests to ensure the robustness of the model. The findings demonstrate that each component of the cash conversion cycle affects profitability differently. Account Receivable Days tend to have a negative relationship with profitability, suggesting longer collection periods may hinder performance. Conversely, Account Payable Days show a potential positive influence, indicating that extended payment terms may support liquidity and profitability. Inventory Days also play a significant role, contingent upon the company's operational efficiency. These insights are valuable for financial managers and investors in optimizing working capital management strategies to enhance overall profitability.
Financial and Marketing Determinants of Banking Performance in Indonesia: A Systematic Literature Review Ghofir, Ade; Maftuchach, Viniyati
Jurnal Multidisiplin Sahombu Vol. 6 No. 02 (2026): Jurnal Multidisiplin Sahombu, 2026
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study conducts a systematic literature review to synthesize the financial and marketing determinants of banking performance in Indonesia. Drawing on Scopus-indexed empirical studies, the review integrates evidence on how traditional financial fundamentals, such as capital adequacy, asset quality, liquidity, and operational efficiency and marketing-based constructs, including service quality, customer satisfaction, loyalty, trust, and digital banking adoption, shape bank performance outcomes. The findings indicate that financial determinants remain the dominant predictors of profitability and stability, reflecting the prudential orientation of Indonesia’s banking regulatory environment. At the same time, marketing determinants increasingly function as strategic complements by enhancing customer retention and revenue stability in a competitive and digitally mediated market. However, the literature remains fragmented, with limited integrative models explicitly linking financial robustness to customer-based value creation. This review contributes by mapping dominant determinant clusters, identifying methodological and conceptual gaps, and proposing directions for integrative future research. The findings offer practical implications for bank managers and policymakers in designing performance strategies that are simultaneously financially robust and market-responsive to support sustainable competitiveness in Indonesia’s banking sector.